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Article
Publication date: 17 April 2019

Ana Isabel Lopes and Laura Reis

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

735

Abstract

Purpose

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

Design/methodology/approach

The authors have chosen two countries with different cultural environments to test the exploratory study. The sample includes companies using the International Accounting Standard (IAS) 37, which requires recognition of provisions while contingent liabilities are only disclosed, implying different impacts from underlying judgement related with contingencies. The authors apply a regression model based on the Ohlson equity-valuation framework.

Findings

The most important conclusion is that market participants in both countries follow different patterns when incorporating information about provisions and contingent liabilities. More precisely, the results suggest that provisions are value-relevant, but incrementally less negative in Portugal. Contingent liabilities seem to have no value relevance. However, an exception exists for Portuguese companies having a risk committee board, in which case a significant market valuation of contingent liabilities is found and discounted in share prices. The existence of a risk committee corroborates the value relevance of this board, which is positively valued by market participants in both national cultures.

Practical implications

The findings may make a contribution to the IASB research project on the IAS 37 and possible amendments to it (suspended until the revisions to the conceptual framework are finalized) and to the IASB prioritization of communication effectiveness of financial statements to all users.

Originality/value

Value relevance of contingencies differentiating countries from two different national cultures and firms with a risk committee on the board of directors.

Details

Meditari Accountancy Research, vol. 27 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 7 January 2019

Ana Isabel Lopes and Mariana Lopes

The purpose of this paper is to investigate how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities…

1455

Abstract

Purpose

The purpose of this paper is to investigate how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities adopted mandatorily or voluntarily both IFRS, whether expressly declared effects, whether considered those effects as material and whether those effects had impacts on selected items of financial statements and on selected financial ratios.

Design/methodology/approach

The research is an exploratory study using public entities from Germany, France and the UK. The majority of the data is manually collected from financial statements.

Findings

The results suggest that the adoption of the new IFRS 10 affected the composition of a large number of entity groups but that their financial information and economic-financial indicators do not present material changes. There is also evidence of a large and material impact on the changes in the classification and accounting for interests in arrangements under joint control through the new IFRS 11. The evidence thus suggests unequal effects of the adoption of IFRS 10 and IFRS 11 on the proportion of entities declaring materiality of effects, on the quantitative effects on selected items of financial statements, and on financial ratios. A comparison between the pre-adoption and post-adoption periods reveals that the majority of the effects are driven by the adoption of IFRS 11.

Originality/value

As far as is known this exploratory paper is the first presenting the effectiveness of adopting the most important standards under the “consolidation package” and opens an avenue for future research by academics, for future post-implementation reviews by IASB, and for analysis of peer reviews between accounting practitioners.

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Article
Publication date: 4 August 2021

Ana Isabel Lopes and Daniela Penela

The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes…

416

Abstract

Purpose

The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals) and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work.

Design/methodology/approach

Bibliometric tools supported by a milestone approach to IR history were used to address the first two research questions on the growth of this stream per scope. Density maps on keyword co-occurrence provided insights into the third question aimed at assessing differences in the scopes’ research topics. The number of publications, citation-based metrics and network analysis based on co-authorship allowed us to answer the last question regarding the top contributors.

Findings

The results endorse the acknowledged interest in this stream, exposing its incredible growth, which already amounts to over 1,000 different scholars, 200 distinguished journals and 7,600 citations across 540 peer-reviewed publications. With the accounting scope leading on citation frequency and the non-core accounting having more publications, an almost picture-perfect circle in a pooled density map supports the field’s advocated interdisciplinarity with its distinctive contributions. Finally, the cluster analysis revealed that 140 publications belong exclusively to 10 research clusters that contribute to more than half of the total citation count.

Originality/value

This rich analysis combines visualizing techniques with in-depth bibliometrics to provide the first far-reaching collation of publications on IR to offer a complementary view on this dynamic interdisciplinary stream.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 11 June 2018

Ana Isabel Lopes and Ana Margarida Coelho

The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to…

1932

Abstract

Purpose

The purpose of this paper is twofold: to provide evidence on geographic and firm-level characteristics within organizations using integrated reporting (<IR>) methodology to communicate their business model to stakeholders; and to shed light on the contend of integrated reports of organizations that have been recognized as leading practice by a reputable award process or through benchmarking.

Design/methodology/approach

Secondary analysis of data (descriptive and inferential statistics) is used for a sample of 224 organizations (79 classified as <IR> Reference Reporters and 145 as <IR> Regular Reporters) across 26 countries (2011 to mid-2015). Content analysis is used for <IR> Reference Reporters.

Findings

Evidence for the first objective suggests that compared with <IR> Regular Reporters, the majority of the <IR> Reference Reporters are from Europe, are larger, have a higher market value, are more profitable and are less leveraged. Evidence for the second objective reveals that the guiding principles, fundamental concepts and content elements of the most recent integrated report published by each <IR> Reference Reporter (leading practice) seem less than expected.

Research limitations/implications

<IR> Examples Database does not cover all of the organizations reporting according to the <IR> framework. Content analysis can be biased by authors’ interpretations.

Practical implications

Potential benefit both to researchers and to those involved in the reporting of financial and non-financial information using the <IR> tool.

Originality/value

The originality of the paper is as follows: it contributes to the international debate on the evolution from sustainability to <IR>, provides evidence on geographies and firm-level characteristics of organizations using <IR> to better communicate and provides the most prominent information disclosed by Reference Reporters.

Details

European Business Review, vol. 30 no. 4
Type: Research Article
ISSN: 0955-534X

Keywords

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Article
Publication date: 23 November 2020

Ana Isabel Lopes, Nathalie Dens, Patrick De Pelsmacker and Freya De Keyzer

This study aims to assess the relative importance of the argument strength, argument sidedness, writing quality, number of arguments, rated review usefulness, summary review…

1789

Abstract

Purpose

This study aims to assess the relative importance of the argument strength, argument sidedness, writing quality, number of arguments, rated review usefulness, summary review rating and number of reviews in determining the perceived usefulness and credibility of an online review. Additionally, the authors use insights from the elaboration likelihood model (ELM) to explore the effect of consumers' product category involvement on the cues' relative importance.

Design/methodology/approach

A conjoint analysis (N = 287) is used to study the relative importance of the seven previously mentioned attributes. A balanced orthogonal design generated eight cards that correspond to individual reviews. Respondents scored all eight cards in a random order for perceived usefulness and credibility.

Findings

Overall, argument strength is the most important cue, while summary review rating and the number of reviews are the least important for perceived review usefulness and credibility. The number of arguments is more important for people who are more highly involved with the product, while writing quality and rated review usefulness are relatively more important for the low-involvement group.

Originality/value

This study provides a comprehensive test of how consumers perceive online reviews, as it the first to the authors’ knowledge to simultaneously investigate a large set of cues using conjoint analysis. This method allows for the implicit valuation (utility) of the individual cues, revealing the cues' relative importance, in a setting that comes close to a real-life context. Besides, insights of the ELM are used to understand how the relative importance of cues differs depending on the level of review readers' product category involvement.

Details

Online Information Review, vol. 45 no. 1
Type: Research Article
ISSN: 1468-4527

Keywords

Available. Open Access. Open Access
Article
Publication date: 8 February 2024

Ana Isabel Lopes, Edward C. Malthouse, Nathalie Dens and Patrick De Pelsmacker

Engaging in webcare, i.e. responding to online reviews, can positively affect consumer attitudes, intentions and behavior. Research is often scarce or inconsistent regarding the…

1969

Abstract

Purpose

Engaging in webcare, i.e. responding to online reviews, can positively affect consumer attitudes, intentions and behavior. Research is often scarce or inconsistent regarding the effects of specific webcare strategies on business performance. Therefore, this study tests whether and how several webcare strategies affect hotel bookings.

Design/methodology/approach

We apply machine learning classifiers to secondary data (webcare messages) to classify webcare variables to be included in a regression analysis looking at the effect of these strategies on hotel bookings while controlling for possible confounds such as seasonality and hotel-specific effects.

Findings

The strategies that have a positive effect on bookings are directing reviewers to a private channel, being defensive, offering compensation and having managers sign the response. Webcare strategies to be avoided are apologies, merely asking for more information, inviting customers for another visit and adding informal non-verbal cues. Strategies that do not appear to affect future bookings are expressing gratitude, personalizing and having staff members (rather than managers) sign webcare.

Practical implications

These findings help managers optimize their webcare strategy for better business results and develop automated webcare.

Originality/value

We look into several commonly used and studied webcare strategies that affect actual business outcomes, being that most previous research studies are experimental or look into a very limited set of strategies.

Details

Journal of Service Management, vol. 35 no. 6
Type: Research Article
ISSN: 1757-5818

Keywords

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Article
Publication date: 9 November 2015

M. Ángeles López-Cabarcos, Ana Isabel Machado-Lopes-Sampaio-de Pinho and Paula Vázquez-Rodríguez

– The purpose of this paper is to analyze the mediating role of affective commitment (AC) in the relationship between organizational justice (OJ) and personal initiative (PI).

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Abstract

Purpose

The purpose of this paper is to analyze the mediating role of affective commitment (AC) in the relationship between organizational justice (OJ) and personal initiative (PI).

Design/methodology/approach

Data were collected from 321 employees from hotels in northern Portugal. The study required that all hotels be at least four-star establishments operating for over a year. The data and hypotheses were analyzed by using structural equation modeling.

Findings

Employee perceptions of justice in relation to rewards, procedures, or interpersonal relationships can only lead to displays of initiative behaviors if employees have developed AC toward their organization. Accordingly, employee perception of justice does not directly bring about initiative behavior; a feeling of AC toward the organization must be created beforehand.

Practical implications

Knowing how to increase employee PI could be one of the keys to obtaining successful results within the hotel industry. This study provides evidence of an indirect relationship between OJ and PI via AC. Such knowledge may help to establish a plan of action aimed at improving perceptions of justice within the hotel industry in order to obtain committed and proactive employees.

Originality/value

Very few studies carried out within the context of the hotel industry have considered the relationship between the three variables proposed in this research paper. Additionally, this study examines the mediating role of employee AC, which has not been previously confirmed.

Details

Journal of Service Theory and Practice, vol. 25 no. 6
Type: Research Article
ISSN: 2055-6225

Keywords

Available. Content available

Abstract

Details

The International Journal of Information and Learning Technology, vol. 36 no. 4
Type: Research Article
ISSN: 2056-4880

Available. Open Access. Open Access
Article
Publication date: 11 April 2024

Ana Isabel Gaspar Pacheco, João Ferreira, Jorge Simoes, Pedro Mota Veiga and Marina Dabic

The commercialization of research produced by universities constitutes a core facet of academic entrepreneurship (AE). Academic literature reveals the need to shed light on…

990

Abstract

Purpose

The commercialization of research produced by universities constitutes a core facet of academic entrepreneurship (AE). Academic literature reveals the need to shed light on entrepreneurial processes in higher education institutions (HEIs). This study intends to fill this gap by researching the mechanisms for facilitating AE and the variables that can moderate the relationship between such mechanisms and AE in Portuguese HEIs.

Design/methodology/approach

Our research model aims to assess the mechanisms of academic entrepreneurship (AE) within a sample of 125 Portuguese public higher education institutions (HEIs). To test our research hypotheses, we employed a structural equation model (SEM) using the partial least squares (PLS) method. Additionally, our evaluation examines the potential moderating effects of incubator programs, support initiatives, and proof-of-concept programs (PoCs). Our research model seeks to evaluate the mechanisms for facilitating AE and explore the effects of including incubator programs, support initiatives, and PoCs as moderators. The seven variables (Research mobilization, Unconventionality, Industry collaboration, University policies, Incubator programs and support initiatives, Proof-of-concept programs, and academic entrepreneurship) were measured using a 7-point Likert scale.

Findings

The results revealed that different drivers of AE influence the creation and development of entrepreneurial activities. Our findings also show the moderating effects of incubator programs, support initiatives, and proof-of-concept programs on AE. We find that incubator programs, other support initiatives, and PoCs maintain a moderating effect on AE and benefit their respective HEIs.

Research limitations/implications

The study examines only the Portuguese HEI context. Therefore, generalizing these results necessitates reservations. However, the responses came from various actors in HEIs, from different academic backgrounds and research interests. This makes the results more generalizable. Limitations are evident in external validity, given that we gathered the data over a relatively short period.

Practical implications

Observed factors are explored to gain a deeper understanding of their influence on the mechanisms of AE. The implications arise from the new perspective presented and the methodology used to identify mechanisms capable of fostering AE. We hope this research will encourage other researchers to study this topic further.

Social implications

the engagement of universities at the global level should be emphasised in future policy. While universities in innovation systems often have a local focus, their engagement in innovation ecosystems transcends the boundaries of geographic locations.

Originality/value

PoCs had a significant positive moderating effect on the impact of research mobilization and university policies on AE. Thus, we find interactions between universities and industry boost AE. This study demonstrates how AE benefits HEIs by extending orientation towards mobilizing research, unconventional approaches, cooperation with industry, and university policy implementation. We thus advocate a new approach, demonstrating the influence that the mobility of research, unconventionality, industry collaboration, and university policies hold over AE.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 6
Type: Research Article
ISSN: 1355-2554

Keywords

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Book part
Publication date: 2 December 2024

Vítor Corado Simões, John Cantwell and Philippe Gugler

Abstract

Details

The History of EIBA: A Tale of the Co-evolution between International Business Issues and a Scholarly Community
Type: Book
ISBN: 978-1-83608-665-9

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